MOt bOphan ld mQt hcrp ng bi€t duoc cia C
cung cAp c6c sdn phin (OO pnan chia theo hodc cung c6p sdn phA Ot m6i truong kinh
theo vUrrg dla l!), m6i br) phQn nAy chiu r0i ro vd thu cluEc loiich khac bi6t voi c6c bq phan kh6c.
Cong ty CO phAn Thuy dien Gia Lai
rHuyEr MINH BAo cAo rAr cHiNH ctun NtEtt oQ (ti6p theo)
vdo ngdy 30 theing 6 ndm 2015vit cho k!'ke toan s6u thdng fet tnUc cirng ngdy
B09a-DN
24. cAc CAM KETVON
Vdo ngdy ket thUc t<y' t<ii toan giOa ni6n d0, COng ty co cAc khodn cam kOt g6p v6n nhu sau:
PhAn v6n cam k)t con V6n thqrc g6p phdig6p
T6ng v6n dieu b
TOn c6ng ty nhQn cuia c6ng ty nhQn
ddu ttt ddu tu
Cam k1t g6p vOn cAa C6ng ty
56 fren % VND
s6 tien VND
s6 tren VND CongtyTNHHGKC 140.000.000.000 56.000.000.000 40 6.467.148.000 49.532.852.000
25. MUc DicH vA cHiNH sAcH euAN lf nor Ro rAr cHiNH
NE phdi tr6 tdichinh ciia COng ty chrl y6u bao g6m c5c khodn phditrd ngucri b5n ngSn hqn vd c5c khodn phdi tri ngin hqn kh6c. Muc dich chinh c0a nh0ng khodn nq phdi tra tai chinh nrdy lir nhdm huy'tlQng ngudn tiri chinh phuc vu cdc hoat ctOng cia COng ty. COng ty co c6c khodn phdi thu ngin hqn crla kh6ch hdng, cdc khodn phdi thu ngin hqn kh6c, vd ti6n g0i ngin han ph6t sinh tr\rc ti6p tir hoat tlOng c0a COng ty. COng ty khOng n5m gi0 hay ph5t hdnh c6ng cU tdi chinh ph6i sinh.
COng ty c6 khd ning giip c6c rii ro thi trudng, rOi ro tin dqrng vd rrli ro thanh khodn.
Ban Gi6m d6c xem x6t vd th6ng nh6t 6p dUng c6c chinh s6ch qudn l! cho nh0ng rOi ro n6i tr€n nhu sau.
Rii ro thitruong
R0i ro thi trudng li rOi ro md gid tri hEp lf c0a cdc ludng tidn trong tuong lai c0a mQt cOng cU tii chinh s6 bi6n ttQng theo nh0ng thay d6ic0a gi6 thi huong. Gia thitrucrng c6 b6n loai r0i ro: rOi ro l5i su5t, rrii ro tidn tQ, r0i ro gi6 hdng h6a vA rOi ro vd gi6 kh6c, ching han nhu
rii ro vri gi6 c6 phAn.
COng cq tAi chinh bi dnh hudng bdi rrli ro thi trudng bao gdm cdc khodn tidn grli, c6c khodn dAu tu vd c6c khodn very.
R1iro ldisudt
R0i ro ldi su5t ld r0i ro rmd gi5 tri hqp lV hoic c6c lu6ng tidn trong tuong lai crla mQt c6ng cu tdi chinh s6 biSn clQng theo nh0ng thay d6i c0a lii su6t tni trudng. Rrji ro thi trudng do thay d6i lai ,suAt cOa COng ty chO y6u li6n quan tt€n ti6n, c6c khodn tidn g0i ngin hqn vi cdc khodn vay c0a C6ng ty. DAy li c6c khoAn dAu tu ngSn hqn vd kh6ng clugc C6ng ty n5m gi0 nhdm rnqc dich thu lqi tu srl tdng l€n trong gi6 tri. C6ng ty kh6ng thqrc hi€n phAn tich dQ
nhay dr5i vdi l5i suAt tai ngdy lQp b6o c6o vi da phAn cdc khodn vay trong klr ndy c6 lii suAt
c6 oinn.
Rii ro tin dqng
Rrli ro tin dqng ld r0i rrc md mQt b6n tham gia trong mOt cOng cU tiri chinh hoic hqp ddng kh5ch hdng kh6ng thur: hiOn cdc nghia vu cOa minh, dAn d€n t6n th6t ve tdi chinh. COng ty co rrli ro tin dqrng tu cilc hoqt dQng kinh doanh cOa minh, ch0 y5u d6i vdi c6c khodn phdi thu ngarn han crja khdc;h hdng, vA tu hoat dQng tAi chinh cOa minh, bao g6m ti6n gOi ngin
hdng.
Phdi thu khdch hdng
C6ng tv quin lf r0i ro tln dung kh5ch hdng thOng qua c6c chinh s6ch, thrl tuc vd quy trinh ki6m so6t c0a COng ty c6 li6n quan d€n viQc qudn lf rOi ro tin dqrng khach hdng.
C6c khodn phdi thu khiich hirng cOa COng ty chO y6u li6n quan d6n b€n li6n quan, r0i ro tln dung d6ivoi phdithu kh6ch hirng lir khOng dang ke.
! i
I I
COng ty C6 phdn Th0y diQn Gia Lai
rHuvEr MINH BAo cAo rAr ,cH1NH crun rurrru Do (tiep theo)
vdo ngdy 30 thdrng 6 nim 2015 vit cho ky Xe toan s6u th5ng t<Ot tnuc cirng ngdy
Ngiy 30 th6ng 6 nim 2015
Vay
Phiitrii c6c b6n liOn ouan Phditril nguoi b6n Chi phi phditrd ToNG CQNG
Ngiy 31 thing 12ndm2014 Vay
Phditrii cdc b6n li6n ouan Chi phi phditrd
TONG CONG
Duoi 1 ndm
21.191.607 .744 1.547.040.421 258.242.250
40.000.000
Tu 1-5 ndm
44.286.879.530
B09a-DN
VND T6ng cQng
65.478.487.274 1.547.040.421 258.242.250
40.000.000 MUc DicH vA cHiNH sAcH QUAN LY RUr Ro TAr cHiNH (tiep theo)
Rii ro,tin dung (ti6p tl"reo) Ti€n gi"ingdn hdng
COng \r chi yeu duy tri s6 du tien g&i tai cdc ngdn h?rng duqc nhi6u ngucri bi6t ddn & ViOt Nam. Firli ro tin dqng 06i vOi s6 du tiOn grli tai c6c ngAn hdng ttugc qudn lyi bdi Giam d6c COng ty theo chinh s6ch crla COng ty. Viec d6u tu c6c khodn ti6n nhdn r6i cni duoc thuc
hiQn vdicdc ng6n hirng dd duEc Ban Gidm ct6c phO duyQt.
Rrli ro tin dqng t6i da cOa COng ty O6i vOi c6c khodn muc trong bdng cAn d6i ke to6n gioa ni6n ctQ tqi ngay cia biio c6o chinh la gia tri ghi s6 nhu trinh biry trong ThuyOt minh s6 4.
COng tv nh?n thAy m0'c ttO t?p trung rrli ro tin dung ct6i voi tiOn grli ngdn hdng ld khOng
dsng ki!.
Rii ro thanh khodn
Rrli ro l.hanh khodn ld rOi ro COng ty gap kh6 khdn khi thqc hien c6c nghTa vu tdi chinh do thi€u vi!n. Rrli ro thanh khodn cria Cong ty chri y0u ph6t sinh tu vigc c6c tdi sin tdi chinh vir ng phditrd tirichinh c6 c6c thoi iti6m d6o hqn l6ch nhau.
COng ty'gidm s5t rii ro thanh khoin thOng qua viQc duy tri mOt luEng ti6n vd cdc khodn tuong clucrng ti6n vd c6c khoZrn vay ngin hang d m0c md Ban GiAm d6c cho la di dA ddp ung cho cAc ho?rt dQng cOa COng ty vd d6 gidm thi6u dnh hudng cOa nh0ng bien dOng v6 lu6ng ti6n.
Bdng duoi diy t6ng hqp thoi han thanh to6n c0a c6c khodn ncr phdi kd tdi chinh cia COng ty drfa 1lr€n c5c khodn thanh to6n dU kien theo hcrp ddng tr6n ccv sd chua duEc chiet Xnau:
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23.036.890.41s 44.286.879.530 67.323.769.945
21.173.796.096 317.416.623 45.000.000
54 463 8e0 187 r'21i2i,3:32?
45.000.000 21.536.212.719 54.463.890.187 76.000.102.906 C6ng t1r cho ring mr?c tlQ rrli ro d5i voi viQc tri nE la thAp. C6ng ty c6 ttO khd ndng ti6p cqn c6c ngudn v6n cAn thi6t.
Tdi sdn dAm bdo
C6ng ty khOng ndm gi0'tdisin ttim bdo cia mOt b6n kh6c vdo ngiry 30 thdng 6 nim 2015 vd ngdy 31 th6ng 12niim2014.
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Cong ty C6, phAn Th0y diQn Gia Lai
rHuyEr MtNH BAo cAo TAt cHitrttt ctUn rutEtrto0 (tiep theo)
vdo ngdy 30 thiing 6 ndm 2015 vd cho ky te toan s5u th6ng fettnUc cirng ngiry
Chi ti6u
eANc rcAru o6l rE roAru
DAu tu ngSn hqn
Phdi thu vO cho vay ngiin han C6c khoin phdi thu kh6c Tiii sdn ngSn han khdc Phdi thu ngin hgn khic
QuV dU phong tdi chinh Qu! dAu tu phit tri6n
B09a-DN
VND Trinh bdy lqi Ngdy 31 thdng 12 ndm 2014 (dugc trinh bdy tai) Ngdy 31 thdng 12
ndm 2014 (dd duo. c trinh bdy tru1c ddy)
82.000.000.000 50.992.884 51.680.000 4.971.277.274 23.912.195.605
TAr SAN TAr CH|NH VA Ng pHAtTRA TAI CHINH (ti6p theo)
Gia tri hqp ly crla cdc tdi sin tai chinh va nq ph6i trd tii chinh dugc phdn 6nh theo gi5 tri mA c6ng cU tdi chlnh co th6 tlucrc chuy6n ct6i trong mQt giao dich hi€n tqi gi0a c6c b6n tham gia, ngoaitru truong hop bit buOc phdi b6n hoic thanh lf.
COng ty' sr? dqng phuong phdp vir gid tlinh sau ddy d6 uoc tinh gi6 tri hcrp tf:
t Giii a ti6n, c6c khodn phdi thu ngSn han crla kh6ch hdrng, ph6i thu ngin
han 6 ngucri bdn ngSn han vd no phdi trd ngSn han khdc tuong duong vdi
gi€rt crla c6c khodn muc ndy do nh0ng cOng cqr ndy c6 k!'han ngin; vd
ts NgoEi tru c6c khoiin Ctuoc dO cAp trong doqn trOn, gi6 tri hqp l1i cria c6c no phdi tri tdi
chinh khAc chua duoc h mOt c6ch chinh 6
ndm 2015 vd 31 thdng hi6n, Ban Gidm d tri
hSp l1i c0a c6c khodn n niiy g6n bing voi 6t
thrirc k!' t<6 toan gig'a ni6n ttQ.
PHAN LOATLAtS0 LIFU T|/ONG t/NG
MOt s6 khodn mqc tucrng Ong trdn bdng cAn d6i kC toSn tai ngdy 31 thang 12 ndtm 2014 dlt dugc phdn loai lai cho phu hop voi c6ch trinh bdy c0a b6o cdo tiri chinh giira ni6n dO crla
nim nay do viQc 5p dqng Th6ng tu 200. Chi tiet nhu sau
\ i
I t
I 27.
=5,
,1'
1A DI LI
t-
(82.000.000.000) 82.000.000.000 (50.ee2.884) (51.680.000) 102.672.884 (4.971.277.274)
4.971.277.274
82.000.000.000
102.672.884 28.883.472.879